The 1099–NEC is a new form specifically for reporting non–employee compensation-currently defined as payments to individuals not on payroll on a contract basis to complete a project or assignment. This would include all independent contractors, gig workers, or self–employed individuals who previously had their payments reported in box 7 of a 1099–MISC form. 1099-NEC vs 1099-MISC The 1099–NEC is now used to report independent contractor income. But the 1099–MISC form is still around, it‘s just used to report miscellaneous income such as rent or payments to an attorney. Although the 1099-MISC is still in use, contractor payments made in 2020 and beyond will be reported on the new form 1099-NEC.